PAYE40030 - Employer returns: employer return - quality checks: form P35 only - 2005 onwards (Action Guide)

Year of return

Step 1

Review scheme type

Step 2

Review form P35

Step 3

Missing forms P14

Steps 4 - 7

1.

Identify the year shown on the return

• If the return is for the current tax year (CY) and today’s date is before the 24th of March of that tax year, send the return and enclosures to the Debt Management Office

• If the return is for the current tax year (CY) and today’s date is on or after the 24th of March go to step 2

• If the return is for a year CY-1 or earlier

• For returns for years up to 2003/04 follow Action Guide ‘Form P35 Only - Up To 2004’ PAYE40021 

• For returns for years 2005 onwards - go to step 2

2.

Use Function VIEW EMPLOYER SUMMARY to identify whether this is a Payment Card Reward Scheme

Note: The name of the employer will be shown followed by ‘Payment Card Reward Scheme’

• If it is

• Date stamp any return, not already stamped, with the date it was received

And

• Record receipt of the return. Follow the Action Guide ‘Recording Receipt Of Employer Return’ PAYE41041 

• If it is not go to step 3

3.

Review the return. Returns may be regarded as incomplete / incorrect where any of the following apply

• The return is unsigned

• The P35 return submitted is not the correct version for that tax year

• The return submitted is not an official P35 employer annual return

• Information is missing from the P35

Note: Photocopies of the official P35 can only be accepted where

• It is identical to the official form

And

• The return bears the signature, in ink, of the relevant person

We cannot accept photocopies of the completed forms P35 where the signature is also photocopied

4.

Check whether any deductions for tax and / or NIC are shown on form P35

• If no deductions are shown on the return or the return entry shows ‘Nil’ the return must be dealt with as a NIL return. Follow the Action Guide ‘Recording Receipt Of Employer Return’ PAYE41041 

• If deductions are shown - go to step 5

5.

If deductions are shown check the employer’s certificate and declaration section of the P35 to see whether the employer has stated the forms P14 will be sent in parts

• If the forms P14 will be sent in parts

• Date stamp any return, not already stamped, with the date it was received

• Write ‘Part Return’ in pencil on the front of the return

• And

• Record receipt of the return. Follow the Action Guide ‘Recording Receipt Of Employer Return’ PAYE41041 

Otherwise

• Go to step 6

6.

Review other papers in your office to see whether the forms P14 have become detached from the return

• If they have attach the forms P14 to the form P35 and follow the Action Guide ‘Form P35 And Forms P14 - 2005 Onwards’ PAYE40029 

• If they have not become detached go to step 7

7.

Use Function RECORD RETURN RECEIPT to record the failure reason

• Use SEES in Microsoft Word to generate a failure letter

• Send the return back to the employer with the failure letter

• Make an entry in the employer-related electronic file ‘Employers making mistakes on EOY Returns’